Allocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.llocated fixed costs, often called common costs, are costs that are not traceable to a particular product, service, product line, or segment. They are never relevant because the costs are assigned to a number of products.
Definition of roost. 1  1a : a support on which birds restb : a place where winged animals and especially birds customarily roost. 2  2 : a group of birds roosting together.
Definition of rendezvous for English Language Learners. : 1  a meeting with someone that is arranged for a particular time and place and that is often secret. : 2  a place where people agree to meet at a particular time. : 3  a place where many people go to spend time.